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A multilateral instrument for updating the tax treaty network /
A precise and in-depth analysis of the Multilateral Instrument and of how it impacts the tax treaty network by implementing the treaty-related BEPS measures.
| Main Author: | |
|---|---|
| Corporate Author: | |
| Format: | Online Book |
| Language: | English |
| Published: |
Amsterdam, The Netherlands :
IBFD,
[2020]
|
| Series: | Doctoral series ;
v. 52. |
| Subjects: | |
| Access: | Online version |
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| 100 | 1 | |a Bravo, Nathalie, |e author. | |
| 245 | 1 | 2 | |a A multilateral instrument for updating the tax treaty network / |c Nathalie Bravo. |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c [2020] | |
| 300 | |a 1 online resource. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IBFD Doctoral Series ; |v volume 52 | |
| 500 | |a Originally presented as the author's thesis (doctoral)--Vienna University of Economics and Business (WU Vienna), 2019. | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Preface -- Abbreviations -- Introduction -- Chapter 1: Tax Treaties for the Avoidance of Double Taxation on Income and Capital -- 1.1. Introduction -- 1.2. Sovereignty of the states and their legal capacity to conclude tax treaties -- 1.3. Reasons for adopting sets of bilateral tax treaties instead of a worldwide multilateral tax treaty -- 1.3.1. The work of the League of Nations -- 1.3.2. The work of the OEEC, nowadays the OECD -- 1.4. Regional multilateral tax treaties | |
| 505 | 8 | |a 1.4.1. The regime for the avoidance of double taxation and the prevention of fiscal evasion among the member countries of the Andean Community -- 1.4.2. Convention between the Nordic Countries for the Avoidance of Double Taxation -- 1.4.3. The CARICOM Agreement -- 1.4.4. Rules for the Avoidance of Double Taxation and for Assistance in Tax Matters among the Member States of the West African Economic and Monetary Union -- 1.4.5. Common characteristics of the regional multilateral tax treaties -- 1.4.6. Advantages and disadvantages of regional multilateral tax treaties over bilateral tax treaties | |
| 505 | 8 | |a 1.5. Possibility to modify existing bilateral and regional multilateral tax treaties through a worldwide multilateral instrument -- 1.5.1. The Vienna Convention on the Law of Treaties -- 1.5.2. Proposals of scholars for modifying tax treaties within a multilateral framework -- 1.6. BEPS and the revival of the impetus for the conclusion of a multilateral tax agreement -- 1.7. Conclusions -- Chapter 2: The Concept behind the Multilateral Instrument -- 2.1. Introduction -- 2.2. The Multilateral Instrument builds on the current tax treaty network -- 2.3. Definition of Covered Tax Agreements | |
| 505 | 8 | |a 2.4. The Multilateral Instrument does not change the bilateral and reciprocal nature of the tax treaty network -- 2.5. The parties to the Multilateral Instrument share a collective interest -- 2.6. The structure of the Multilateral Instrument and of its substantive provisions -- 2.6.1. The structure of the Multilateral Instrument -- 2.6.2. Structure of the substantive provisions of the Multilateral Instrument -- 2.7. Conclusions -- Chapter 3: The Relationship between the Provisions of the Multilateral Instrument and the Provisions of the Covered Tax Agreements -- 3.1. Introduction | |
| 505 | 8 | |a 3.2. Accumulation or conflict of treaty provisions -- 3.3. Treaty provisions and principles of international law as rules to resolve conflicts of treaty provisions -- 3.3.1. Compatibility clauses -- 3.3.2. Lex posterior principle -- 3.3.3. Lex specialis principle -- 3.4. The provisions of the Multilateral Instrument and the Covered Tax Agreements may accumulate or conflict -- 3.5. The approach adopted in the Multilateral Instrument -- 3.5.1. Compatibility clauses -- 3.5.1.1. Structure of the compatibility clauses -- 3.5.1.2. Description of the provisions of the Covered Tax Agreements | |
| 506 | |a Electronic access restricted to Villanova University patrons. | ||
| 520 | |a A precise and in-depth analysis of the Multilateral Instrument and of how it impacts the tax treaty network by implementing the treaty-related BEPS measures. | ||
| 588 | |a Description based on online resource; title from digital title page (viewed on April 12, 2021). | ||
| 598 | |a 11-NOV-21 | ||
| 650 | 0 | |a Double taxation |x Treaties. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00976847 | |
| 650 | 7 | |a Double taxation. |2 fast |0 (OCoLC)fst00897116 | |
| 655 | 4 | |a Electronic books. | |
| 655 | 7 | |a Treaties. |2 fast |0 (OCoLC)fst01423868 | |
| 655 | 0 | |a Electronic books. | |
| 710 | 2 | |a ProQuest Ebook Subscriptions. | |
| 776 | 0 | 8 | |i Print version: |z 9087225903 |z 9789087225902 |w (OCoLC)1141446652 |
| 830 | 0 | |a Doctoral series ; |v v. 52. | |
| 856 | 4 | 0 | |z Online version |u http://ezproxy.villanova.edu/login?URL=https://ebookcentral.proquest.com/lib//detail.action?docID=6176402 |t 0 |
| 994 | |a 92 |b PVU | ||
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| 952 | f | f | |p Default |a Villanova University |b Villanova PA |c Falvey Memorial Library |d World Wide Web |t 0 |e K4475 .B737 2020 |h Library of Congress classification |i Electronic Books |n 1 |